[2025:RJ-JP:45086-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8256/2021 Aravali Shikshan Avum Anusandhan Sansthan, Having Its Address At SP-1, RIICO Industrial Area, Neemkathana, Sikar 332713 Through Its Secretary And Authorised Signatory Shri Kailash Chand Rohilan Son Of Shri Roormal ----Petitioner Versus 1. National E-Assessment Centre, Delhi Having Its Address At Mayur Bhawan Connaught Lane, Barakhamba, New Delhi, Delhi 110001 2. Assistant Commissioner Of Income Tax (Exemptions), Having Its Address At Kailash Height, Lal Kothi, Tonk Road, Jaipur. 3. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka Ms. Satvika Jha Mr. Rohan Chattar For Respondent(s) : Mr. Parth Vashishtha for Mr. Shantanu Sharma HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 10/11/2025 1. At the time of issuing notice, this court passed the following order dated 04.08.2021: "Learned counsel for the petitioner submits that in terms of Section 144-B added to the statute w.e.f. 01.04.2021, the National Faceless Assessment Center was required to provide an opportunity of hearing after draft assessment is prepared, however, learned counsel submits that neither the draft assessment provided under Section 144-B was prepared nor Show Cause [2025:RJ-JP:45086-DB] (2 of 2) [CW-8256/2021] Notice was given by the National Faceless Assessment Center for providing an opportunity and directly an order has been issued under Section 144-B read with Section 143(3) of the Act imposing an additional demand of Rs.1,09,15,600/- and issued penalty notice under Section 270-A of the Act. Issue notice of the writ petition as well as stay application, returnable within six weeks. Taking into consideration the assessment order dated 21.04.2021 (Annexure-9), the contentions of learned counsel for the petitioner prima facie appears to be correct accordingly. In the meanwhile, the effect and operation of the assessment order dated 21.04.2021 shall remain stayed " 2. Both the learned counsels are ad idem that appeal is pending against the order dated 21.04.2021 before the Commissioner of Income-Tax (Appeals). Therefore, this Court need not decide the issue raised in the petition as the same has to be examined by the appellate authority. 3. Considering that the appeal is pending, we dispose of this writ petition, making our order dated 04.08.2021 absolute to continue till the disposal of the appeal. Further it is expected that the Appellate Authority shall decide the appeal expeditiously within a period of four months. 4. Accordingly, the writ petition stands disposed of. 5. All pending applications shall also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Diksha-115